TMI Blog2019 (11) TMI 1610X X X X Extracts X X X X X X X X Extracts X X X X ..... hs, to avail exemption under this notification, in relation to taxable services provided by GTA, the payment received towards the gross amount charged by such GTA under Section 67 of the Finance Act, for which the person liable for paying service tax is specified under Sub-section (2) of Section 68 read with Service Tax Rules, shall not include the value charged in the invoice, which is exempt from the whole of service tax leviable thereon. The appellant is entitled to service tax exemption benefit under the exemption notification, and are not liable to pay service tax for the period under dispute - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 52884 of 2018 - FINAL ORDER NO.51633/2019 - Dated:- 19-11-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. The show cause notice was adjudicated vide order-in-original dated 28.09.2017, on contest, the appellants stated that as the pre-requisite condition under GTA is not there as the appellant is not issuing any consignment note, they are not liable to service tax. For this proposition, they relied upon the ruling of this Tribunal in the case of South Eastern Coal Fields Ltd. 2014 TIOL 1554 CESTAT-DELHI. It is further contended that the appellant was under a bona fide belief that they are not liable to pay service tax. Accordingly, the extended period of limitation is not invokable. However, the Asstt. Commissioner was pleased to confirm the proposed demand and equal amount of penalty under Section 78. Further, the Asstt. Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement, even for the post negative list period. As regards the contention of the appellant, rejected by the Adjudicating Authority, the same was rejected by the Appellate Authority observing that the appellant had neither taken registration nor filed ST-3 Returns. 5. Further, from the perusal of the Annexure A to show cause notice, it is evident that after allowing the abatement, the taxable value in each of the year under dispute is less than ₹ 3.5 lakhs. Further, I find that vide exemption notification (SSI) for service providers, as amended by Notification No.33/2012-ST dated 20.06.2012, the exemption continues to eligible assessees. Further, Clause-3 of the said notification provides that, for determining the aggregate value not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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